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Golf club beats the bogeyman

About 1,500 clubs could get a £300 million VAT windfallFrans Lemmens/Getty Images

A tax tribunal ruling promises to be better news than a hole in one for hundreds of golf clubs that are owned by their members.

After an appeal by a club in Dorset, it was ruled that players who are not members should not have to pay VAT on green fees.

About 1,500 clubs could get a £300 million windfall if all the VAT paid since it was imposed on green fees in 1990 was refunded.

The case was brought by the Bridport and West Dorset Golf Club. The tribunal’s ruling has been challenged by HM Revenue and Customs and a final decision will be made by the European Court of Justice next year.